Mr. Broder's reply in the other thread was "I cannot account for the discrepancy, nor for a later stretch in Connecticut where I recall driving about 45 m.p.h., but it may be the result of the car being delivered with 19-inch wheels and all-season tires, not the specified 21-inch wheels and summer tires."
I dont know how it measures speed whether GPS or wheel rotation or both and if that would make a difference. Anyone care to fact check?
Looking at the Tesla Model S website[0] both 19" and 21" wheels (not tires) are available. The 19" wheels have 245/45R19 tires and the 21" wheels have 245/35R21. Punching that in to a tire size calculator[1] shows the following:
The 19 / 21 inch is not the outside diameter of the tires, it's the inside diameter. Outside diameter would be about the same and would not make much of a difference.